Sky Drivers Inc., makes paragliders for sale through specialty sporting goods stores. The company has a standard paraglider model, but also makes custom$-$designed paragliders. Management has designed an activity$-$based costing system with the following activity cost pools and activity rates:Activity Cost PoolActivity RateSupporting direct labor$ $26$ per direct labor$-$hourOrder processing$ $290$ per orderCustom design processing$ $190$ per custom designCustomer service$ $400$ per customerManagement would like an analysis of the profitability of a particular customer, Big Sky Outfitters, which has ordered the following products over the last $12$ months:Standard ModelCustom DesignNumber of gliders$255$Number of orders$\mathrm{.}14$Number of custom designs$4$Direct labor$-$hours per glider$\mathrm{.}32$Selling price per glider$ $2,500$Direct materials cost per glider$$50028\mathrm{.}00$$ $3,000$$ $600$The company's direct labor rate is $$21\mathrm{.}00$ per hour.Required:Using the company's activity$-$based costing system, compute the customer margin of Big SkyOutfitters.